Asusun receivable kuma a biya - mafi muhimmanci Manuniya na sha'anin

Aikin wani m kimanta na sa na Manuniya, kuma suka faye hali daban-daban al'amurran da ayyukan. Saboda haka, juz'i na samar ya nuna da damar da sha'anin, riba - ta kudin-tasiri, tsaro daga waɗanda ko wasu albarkatun - da zaman lafiya da kuma tsaro na wadata. Receivables da payables suna da muhimmanci Manuniya na kudi da sha'anin kiwon lafiya. Don koyon abin da suke nufi da kuma yadda za ka iya sarrafa su, za mu tattauna a wannan talifin.

Da farko, wajibi ne a ayyana Concepts kamar asusun receivable kuma a biya. Wadannan matsalolin a da tattalin arziki ji kai tsaye gaban. Asusun receivable wakiltar da adadin cewa kamfanin ya kamata ta counterparties - saye, kaya, hukumomi, da sauransu. Wani lokaci ta faru da cewa bashin da counterparty ne a wasu ri dukiya, wanda an riga an biya, amma ba tukuna tsĩrar. Duk da cewa hakikanin abu na bashi - abubuwa a kan ma'auni takardar har yanzu ya nuna su darajar.

Asusun receivable guda - ne adadin binta da sha'anin kanta ko wasu batutuwa na kasuwanci aiki da gwamnati. Saboda haka, receivables da payables ne, a hannu daya, da gaban, da kuma a kan sauran - sun hankali m Concepts.

A general, da samuwar bashi ne na al'ada da kuma m sabon abu a cikin wasu iyaka. Idan basusuka wuce wadannan iyaka, akwai wani babban Yiwuwar a rikicin. A hali na wucewa da halatta ƙofofi Manuniya receivables iya samun liquidity matsaloli, da kuma a yanayin saukan kreditorki - solvency na sha'anin.

Bisa ga sama, mafi muhimmanci aiki na sha'anin kudi management ne management na receivables da payables. Wannan tsari shi ne nauyin da m management matakin a filin na kudi. Da aka gyara su ne:

• lissafi receivables da payables,
• kiyasin na gaba bashi rabo,
• kafa iyãkõkin yawa na bashi,
• idan ya cancanta - dauki matakan daidaita sigogi da cewa ba gamsar da bukatun na shugabanci.

Bashi records an kiyaye a cikin wani takamaiman balance sheet abubuwa, kazalika da bookkeeping asusun. A daidai wannan binsa bashi wajibai suna karye da batutuwa to wanda mahaluži yana da kudi - rabawa, kasafin kudin, abokan ciniki da sauransu. A cikin hali na receivables, ban da wani rashin lafiya da yankin, akwai kuma wani rabo na mabartan AMINCI, ciki har da wani da ake kira arziki ga m wajibai da cewa ba za a iya hadu su dako. Kawai bayan wani lokaci pobyla bashi a cikin irin wannan ajiye, shi za a iya rubuta kashe kamar yadda uncollectible.

Game da gaggawa matakan tsara da bashi, za su iya zama daban-daban: ga abokan ciniki - lawsuits, jawo tarin hukumomin, tsawwala ƙarin fenariti a kan bãshin. A cikin hali na binsa bashi wajibai sau da yawa da babban iko awo ne don jawo hankalin ƙarin kudi don rufe bashin ko shawarwari a bita da sharuddan biya.

Abin takaici, shi ne zaton receivables da payables - al'ada da take kaiwa zuwa wuce kima rashin kula da manajoji na kudi da kamfanoni. Mu gaggauta yi gargaɗi masu karatu da overly annashuwa hali zuwa wannan irin alkawura - da aka sani lokuta da dama inda suka tara zuwa wani babban size da kuma haifar da babban matsaloli har sai da cikakken auka daga cikin sha'anin.